These terms of service and rules of conduct explain what you can expect from us and what we expect from you when using the IRS Secure Messaging platform. 

On this page:

• Terms of Service
• Rules of Conduct

Terms of Service

You understand that to use the Internal Revenue Service’s (IRS) Secure Messaging platform, you must agree to the following terms of service.

By participating in IRS Secure Messaging, you consent to receive communications through the IRS Secure Messaging platform, and you understand that you might no longer receive paper copies of certain communications by mail, except those that you have a legal right to receive by mail. You understand that as a taxpayer you have the option to receive certain notices and communications from the IRS in paper form by mail. You also consent to allow people whom you separately authorize to access your IRS records to receive communications through the IRS Secure Messaging platform. 

You consent to receive email notifications at the email address associated with your account with the IRS. You understand that you may receive email notifications about your Secure Messaging account, such as when: 

• You receive an electronic notice or communication, 
• We receive the information you submitted, or 
• Your submission through Secure Messaging was successful. 

You understand that the IRS Secure Messaging platform is limited to some, but not all, communications from the IRS, and it is your responsibility to check several methods of communication (including mail, telephone, fax and other electronic methods), not just the IRS Secure Messaging platform, to communicate with and meet your responsibilities to the IRS. 

If you no longer wish to communicate via Secure Messaging, you understand that you can follow the instructions for Opting Out of Secure Messaging. You also understand that it is your responsibility to notify the IRS that your contact information has changed, including when you want to use a different email address to receive IRS Secure Messaging electronic communications. 

You understand that using the IRS Secure Messaging platform does not communicate any rights to you, and you understand that your use of the IRS Secure Messaging platform is voluntary, optional and may be ended at any time. 

You agree to follow the IRS Secure Messaging Rules of Conduct while using the IRS Secure Messaging platform. You understand that the Terms of Service, Rules of Conduct or both may be changed at any time. You understand that when a change is made, you will be notified at the next Secure Messaging account logon and will have the opportunity to review and agree to the updated language to continue using IRS Secure Messaging. If you do not agree to the updated Terms of Service and select “No, I Decline”, you will be redirected to IRS.gov. You will have the option to contact your IRS Agent to make further arrangements or to again review and agree to the updated terms or rules. All communications and documentation on the IRS Secure Messaging platform will remain intact; nothing is deleted. 

You understand that if you violate the Terms of Service and Rules of Conduct, you may no longer be allowed to use the IRS Secure Messaging platform. You also understand that if you are participating in the IRS Secure Messaging platform on behalf of an organization or business entity, your individual actions may cause the organization or business entity to lose access to IRS Secure Messaging.

You understand that no part of the IRS Secure Messaging platform, including these Terms of Service, should be taken as a waiver of any sovereign immunity of the U.S. government. You understand that the U.S. government does not guarantee the security of data sent electronically. You also understand that you may pursue civil damages for unauthorized review or disclosure of returns and return information under 26 U.S. Code Section 7431.

You understand that you are responsible for all your own costs connected with participating in IRS Secure Messaging. This includes any costs for: 

• Internet access,
• Data and messaging rates,
• Any other costs necessary to allow you to use the IRS Secure Messaging platform.

If you are participating in the IRS Secure Messaging platform on behalf of another taxpayer, you understand that if that taxpayer revokes your authority to access the taxpayer’s information, your connection to that taxpayer’s account will end, and you will no longer have access to that taxpayer’s information.

Rules of Conduct

When you use the IRS Secure Messaging platform, you are expected to follow certain standards of conduct. Unacceptable conduct may result in your loss of access to IRS Secure Messaging. Unacceptable conduct includes, but is not limited to:

• Sending threatening messages to an IRS employee or representative. 
• Using profanity or harsh language. 
• Using IRS Secure Messaging for communicating issues unrelated to your case. 
• Sending an excessive number of unnecessary communications. 
• Uploading unrequested or inappropriate digital documents. 
• Interfering with or disrupting IRS Secure Messaging, servers, data or networks, or disregarding any requirements, procedures, policies or regulations.
• Pretending to be another person or entity, or falsely stating or misrepresenting your connection with another person or entity. 
• Accessing or attempting to access any materials or information through any means not intentionally made available through IRS Secure Messaging.

Unauthorized use violates federal law and may result in criminal or civil penalties under these laws. Examples of penalties for knowingly or intentionally accessing a computer without authorization or exceeding authorized access are under 18 U.S. Code Section 1030. Penalties for intentional unauthorized access or review of taxpayer records are under 26 U.S. Code Section 7213A and 26 U.S. Code Section 7431. 

For details on Privacy, Systems of Records Notice, Privacy and Civil Liberties Impact Assessments, and the Internal Revenue Manual, read the IRS Privacy Policy.